It depends. A full-year nonresident of Ohio living in a reciprocal state (such as West Virginia) does not have to file if the nonresident's only Ohio-sourced income is wages. A reciprocal agreement means that any wages or salary made by a West Virginia resident working in Ohio is taxable only to West Virginia and not to Ohio. Under this agreement, you would not have to file a nonresident return for Ohio.
However, every nonresident living in a reciprocal state having other Ohio-sourced income must file an Ohio nonresident return. Examples include, but are not limited to:
- Ohio lottery winnings;
- Ohio casino gaming winnings;
- Income or gain from Ohio property;
- Income or gain from a sole proprietorship doing business in Ohio; AND
- Income or gain from a pass-through entity doing business in Ohio.
If you do owe tax to Ohio, you will not be double-taxed as West Virginia will give you a credit of tax paid to another state. If this is your situation, please make sure that you complete your Ohio return first. Per West Virginia, taxes paid on income derived from sources other than wage and salary or unemployment compensation income is permitted as a credit.
Lastly, if your W-2 had Ohio state withholding, then you would have to file an Ohio nonresident return to get a refund of state taxes paid. If your employer is withholding Ohio state income tax, then you must file Ohio Form IT NR so that they start withholding West Virginia state tax instead.
@andrewthompson96
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